3.0.0
129
2025-05-27T08:05:17Z
2025-05-27T08:05:17Z
Senate
S
S
2025-01-16
119
- ssfi00
Finance Committee
Senate
Standing
  - Discharged From
2025-05-20T20:13:07Z
  - Referred To
2025-01-16T20:23:21Z

- No Tax on Tips Act
119
482
HR
2025-01-16
Referred to the House Committee on Ways and Means.
  - Identical bill
CRS
- 2025-05-26
09:16:09
Held at the desk.
Floor
H15000
2
House floor actions
- 2025-05-26
09:02:36
Received in the House.
Floor
H14000
2
House floor actions
- 2025-05-23
Senate
Message on Senate action sent to the House.
Floor
- 2025-05-20
Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S2993-2995; text: CR S2993-2994)
Floor
- 2025-05-20
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Floor
17000
9
Library of Congress
- 2025-05-20
  - ssfi00
Finance Committee
Senate
Senate Committee on Finance discharged by Unanimous Consent.
Discharge
- 2025-05-20
Senate Committee on Finance discharged by Unanimous Consent.
Committee
14500
9
Library of Congress
  - ssfi00
Finance Committee
- 2025-01-16
  - ssfi00
Finance Committee
Senate
Read twice and referred to the Committee on Finance.
IntroReferral
- 2025-01-16
Introduced in Senate
IntroReferral
10000
9
Library of Congress
- C001098
Sen. Cruz, Ted [R-TX]
Ted
Cruz
R
TX
N
- D000618
Sen. Daines, Steve [R-MT]
Steve
Daines
R
MT
2025-01-16
True
- R000608
Sen. Rosen, Jacky [D-NV]
Jacklyn
Rosen
D
NV
2025-01-16
True
- R000618
Sen. Ricketts, Pete [R-NE]
Pete
Ricketts
R
NE
2025-01-16
True
- C001113
Sen. Cortez Masto, Catherine [D-NV]
Catherine
Cortez Masto
D
NV
2025-01-16
True
- H001089
Sen. Hawley, Josh [R-MO]
Josh
Hawley
R
MO
2025-01-16
True
- S001217
Sen. Scott, Rick [R-FL]
Rick
Scott
R
FL
2025-01-16
True
- C001096
Sen. Cramer, Kevin [R-ND]
Kevin
Cramer
R
ND
2025-01-16
True
- M001198
Sen. Marshall, Roger [R-KS]
Roger
Marshall
R
KS
2025-01-27
False
Taxation
- Accounting and auditing
2025-05-22T15:26:23Z
- Food industry and services
2025-05-22T15:26:37Z
- Income tax deductions
2025-05-22T15:26:16Z
- Service industries
2025-05-22T15:26:45Z
- Tax administration and collection, taxpayers
2025-05-22T15:26:30Z
Taxation
2025-02-25T19:50:13Z
00
2025-01-16
Introduced in Senate
2025-03-17T18:06:31Z
No Tax on Tips Act
This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.
Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)
Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.
Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)

No Tax on Tips Act
- Display Title
45

No Tax on Tips Act
2025-05-24T11:03:16Z
- Short Title(s) as Passed Senate
105

No Tax on Tips Act
2025-05-21T04:53:18Z
S
Senate
Engrossed in Senate
ES
- Short Title(s) as Introduced
101

No Tax on Tips Act
2025-02-20T02:08:20Z
Introduced in Senate
IS
- Official Title as Introduced
6

A bill to amend the Internal Revenue Code of 1986 to eliminate the application of the income tax on qualified tips through a deduction allowed to all individual taxpayers, and for other purposes.
2025-02-20T02:03:19Z
Introduced in Senate
IS
- Engrossed in Senate
2025-05-20T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119s129es/xml/BILLS-119s129es.xml
- Introduced in Senate
2025-01-16T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119s129is/xml/BILLS-119s129is.xml
2025-05-26
Held at the desk.
09:16:09
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
Congressional Research Service, Library of Congress
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